https://www.taxtmi.com/caselaws?id=792321 The Court held that the departmental appeal was maintainable despite the CBIC monetary limit because the dispute raised a substantial question of law about the Tribunal's treatment of the terminal facility arrangement. On merits, it found that the separately charged discharge or terminal facility at Barauni, including storage of crude oil in tankage before onward movement, was not merely incidental to pipeline transport. The facility answered the definition of storage and warehousing of goods and constituted an independent taxable service under the Finance Act, so the service tax, interest, and penalties on terminal charges were restored. en-us Thu, 14 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792321 The Court held that the departmental appeal was maintainable despite the CBIC monetary limit because the dispute raised a substantial question of law about the Tribunal's treatment of the terminal facility arrangement. On merits, it found that the separately charged discharge or terminal facility at Barauni, including storage of crude oil in tankage before onward movement, was not merely incidental to pipeline transport. The facility answered the definition of storage and warehousing of goods and constituted an independent taxable service under the Finance Act, so the service tax, interest, and penalties on terminal charges were restored. Case-Laws Service Tax Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792321